The Relationship Between QRIS Transaction Intensity and the Quality of Financial Record-Keeping in the Revenue Cycle of Coffee Shop Businesses

Natasya Maulidya Ningrum (Universitas Widya Gama)
Syamsul Bahri (Universitas Widya Gama)
Endah Puspitosarie (Universitas Widya Gama)

Journal of Management Research and Studies
Vol. 4 No. 2: July - December (2026)

Quick Response Code Indonesian Standard (QRIS) is a national digital payment standard that has now been widely adopted by small and medium enterprises, including coffee shops. This study aims to determine the relationship between the intensity of QRIS transactions and the quality of revenue cycle record-keeping in coffee shop businesses in the Sudimoro area, Malang City. The study used a quantitative approach with a correlational design involving 57 coffee shops. The results show that the data are normally distributed and linearly related. The Pearson correlation test produced a coefficient of 0.614, leading to the rejection of H0 and acceptance of H1. The R Square value was 0.377. These findings demonstrate a positive, significant, and strong relationship between the intensity of QRIS transactions and the quality of revenue cycle record-keeping.